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Learn how an entity could account for flow-through shares under International Financial Reporting Standards (IFRS).
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If your company issues flow-through shares, you may be wondering: How do I account for these under IFRS? While IFRS does not specifically address accounting for flow-through shares, Viewpoints: Applying IFRS in the Mining Industry: Flow-Through Shares discusses how an entity could account for flow-through shares under IFRS.
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this useful resource for junior mining companies features information on:
To help clarify this issue, this document also includes a practical and detailed example of a publicly traded Canadian mining entity involved in issuing flow-through shares to investors.
November 22, 2018
CPA Canada’s annual financial literacy conference is a must-attend for those who want to learn how to improve the financial health of Canadians.
CPA Canada supports the Innovation, Science and Economic Development Canada (ISED) consultation on digital and data transformation. Learn about the work CPA Canada is doing in the technology and innovation space.
November 5, 2018
Join CPA Canada and finance and business professionals from around the world to tackle global challenges of change and disruption, and build a road map for the profession.